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| Author: | Gao, Yuanyuan |
| Title: | The dynamic application of "profit-loss balancing point method" to policy decision on investment (original in Chinese) |
| Journal: | Technoeconomics and Management Research (c)
1998 : 3, p.31-32 |
| Index terms: | PROFIT AND LOSS ACCOUNTS INVESTMENT PERFORMANCE APPRAISAL |
| Language: | chn |
| Abstract: | "Profit-loss balancing point" refers to the business volume which enterprises in the state of making neigher profits nor losses must reach. It is the important quantitative limits in investment or operation. At present, the "profit-loss balancing point method" we are using is dynamic for the time value of money is not taken into account. This paper explores the dynamic application of combination of "profit-loss balancing point method" and net present value method. It means that we should determine different "profit-loss balancing points" according to different interest rate levels with a view to making decision on investment and an analysis of operation more comprehensively. |
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